{"id":17722,"date":"2010-04-02T15:50:21","date_gmt":"2010-04-02T15:50:21","guid":{"rendered":""},"modified":"2010-04-02T15:50:21","modified_gmt":"2010-04-02T15:50:21","slug":"thong-tu-huong-dan-thuc-hien-nghia-vu-thue-doi-voi-nha-dau-tu-viet-nam-dau-tu-ra-nuoc-ngoai","status":"publish","type":"post","link":"https:\/\/dntieubieuna.vn\/?p=17722","title":{"rendered":"Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ed1i v\u1edbi nh\u00e0 \u0111\u1ea7u t\u01b0 Vi\u1ec7t Nam \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i"},"content":{"rendered":"

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B\u1ed8 T\u00c0I CH\u00cdNH<\/o:p><\/SPAN><\/B><\/P><\/TD>

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C\u1ed8NG HO\u00c0 X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM<\/o:p><\/SPAN><\/B><\/P><\/TD><\/TR>

———-<\/o:p><\/SPAN><\/P><\/TD>

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\u0110\u1ed9c l\u1eadp <\/SPAN><\/B>\u2013 T\u1ef1 do <\/B>\u2013 H\u1ea1nh ph\u00fac<\/o:p><\/B><\/SPAN><\/P><\/TD><\/TR>

S\u1ed1: 11\/2010\/<\/B>TT-BTC<\/o:p><\/SPAN><\/P><\/TD>

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H\u00e0 N\u1ed9i, ng\u00e0y 19 th\u00e1ng 01 n\u0103m 2010<\/o:p><\/EM><\/SPAN><\/P><\/TD><\/TR><\/TBODY><\/TABLE><\/P>

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<\/A>TH\u00d4NG T\u01af<\/o:p><\/FONT><\/SPAN><\/B><\/SPAN><\/A><\/P>

<\/A>H\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ed1i v\u1edbi nh\u00e0 \u0111\u1ea7u t\u01b0<\/o:p><\/FONT><\/SPAN><\/B><\/SPAN><\/A><\/P>

<\/A>Vi\u1ec7t Nam \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i<\/o:p><\/FONT><\/SPAN><\/A><\/SPAN><\/B><\/P>

————————–<\/o:p><\/B><\/SPAN><\/P>

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<\/A>C\u0103n c\u1ee9 c\u00e1c Lu\u1eadt, Ph\u00e1p l\u1ec7nh v\u1ec1 thu\u1ebf hi\u1ec7n h\u00e0nh c\u1ee7a n\u01b0\u1edbc C\u1ed9ng ho\u00e0 x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam v\u00e0 c\u00e1c Ngh\u1ecb \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh c\u00e1c Lu\u1eadt, Ph\u00e1p l\u1ec7nh v\u1ec1 thu\u1ebf;<\/o:p><\/SPAN><\/SPAN><\/A><\/P>

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 78\/2006\/N\u0110-CP ng\u00e0y 09 th\u00e1ng 8 n\u0103m 2006 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ea7u t\u01b0 tr\u1ef1c ti\u1ebfp ra n\u01b0\u1edbc ngo\u00e0i;<\/o:p><\/SPAN><\/P>

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 121\/2007\/N\u0110-CP ng\u00e0y 25 th\u00e1ng 07 n\u0103m 2007 quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ea7u t\u01b0 tr\u1ef1c ti\u1ebfp ra n\u01b0\u1edbc ngo\u00e0i trong ho\u1ea1t \u0111\u1ed9ng d\u1ea7u kh\u00ed;<\/o:p><\/SPAN><\/SPAN><\/P>

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 118\/2008\/N\u0110-CP ng\u00e0y 27 th\u00e1ng 11 n\u0103m 2008 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n v\u00e0 c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;<\/o:p><\/SPAN><\/P>

B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn <\/SPAN>vi\u1ec7c th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ed1i v\u1edbi nh\u00e0 \u0111\u1ea7u t\u01b0 Vi\u1ec7t Nam \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i theo qui \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 78\/2006\/N\u0110-CP ng\u00e0y 09\/8\/2006 c\u1ee7a Ch\u00ednh ph\u1ee7 (d\u01b0\u1edbi \u0111\u00e2y g\u1ecdi chung l\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 78\/2006\/N\u0110-CP) v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 121\/2007\/N\u0110-CP ng\u00e0y 25\/7\/2007 c\u1ee7a Ch\u00ednh ph\u1ee7 (d\u01b0\u1edbi \u0111\u00e2y g\u1ecdi chung l\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 121\/2007\/N\u0110-CP) nh\u01b0 sau:<\/o:p><\/SPAN><\/P>

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\u0110i\u1ec1u <\/FONT><\/SPAN> 1 .<\/FONT><\/SPAN><\/STRONG> Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/o:p><\/B><\/SPAN><\/P>

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1. <\/B>Th\u00f4ng t\u01b0 n\u00e0y quy \u0111\u1ecbnh v\u1ec1 ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 Vi\u1ec7t Nam n\u00eau t\u1ea1i \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 78\/2006\/N\u0110-CP v\u00e0 t\u1ea1i \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 121\/2007\/N\u0110-CP \u0111\u01b0\u1ee3c ph\u00e9p \u0111\u1ea7u t\u01b0 tr\u1ef1c ti\u1ebfp ra n\u01b0\u1edbc ngo\u00e0i theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 78\/2006\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 121\/2007\/N\u0110-CP.<\/o:p><\/SPAN><\/P>

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2. Tr\u01b0\u1eddng h\u1ee3p t\u1ea1i \u0110i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf m\u00e0 Ch\u00ednh ph\u1ee7 Vi\u1ec7t Nam k\u00fd k\u1ebft ho\u1eb7c tham gia c\u00f3 li\u00ean quan v\u1ec1 \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 Vi\u1ec7t Nam c\u00f3 quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf kh\u00e1c v\u1edbi h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y th\u00ec ngh\u0129a v\u1ee5 thu\u1ebf th\u1ef1c hi\u1ec7n theo c\u00e1c \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf \u0111\u00e3 k\u00fd k\u1ebft.<\/o:p><\/SPAN><\/P>

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\u0110i\u1ec1u 2. Thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u <\/o:p><\/SPAN><\/B><\/P>

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1. \u0110\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u<\/o:p><\/SPAN><\/P>

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<\/B>1.1 M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, b\u1ed9 ph\u1eadn r\u1eddi, v\u1eadt t\u01b0, nguy\u00ean li\u1ec7u, nhi\u00ean li\u1ec7u <\/I>do nh\u00e0 \u0111\u1ea7u t\u01b0 <\/I>xu\u1ea5t kh\u1ea9u ra n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 t\u1ea1o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u hi\u1ec7n h\u00e0nh.<\/o:p><\/SPAN><\/P>

            <\/STRONG><\/SPAN><\/SPAN>\u0110\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf xu\u1ea5t kh\u1ea9u theo quy \u0111\u1ecbnh th\u00ec h\u1ed3 s\u01a1 n\u1ed9p cho c\u01a1 quan h\u1ea3i quan \u0111\u1ec3 mi\u1ec5n thu\u1ebf xu\u1ea5t kh\u1ea9u bao g\u1ed3m:<\/o:p><\/SPAN><\/P>

– C\u00f4ng v\u0103n \u0111\u1ec1 ngh\u1ecb c\u1ee7a doanh nghi\u1ec7p Vi\u1ec7t Nam \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i;<\/o:p><\/SPAN><\/P>

– T\u1edd khai h\u1ea3i quan h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u;<\/o:p><\/SPAN><\/P>

– Danh m\u1ee5c h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u \u0111\u1ec3 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf xu\u1ea5t kh\u1ea9u do doanh nghi\u1ec7p t\u1ef1 k\u00ea khai (ghi c\u1ee5 th\u1ec3: ch\u1ee7ng lo\u1ea1i, s\u1ed1 l\u01b0\u1ee3ng v\u00e0 tr\u1ecb gi\u00e1 h\u00e0ng ho\u00e1);<\/o:p><\/SPAN><\/P>

– B\u1ea3n sao c\u00f3 x\u00e1c nh\u1eadn sao y b\u1ea3n ch\u00ednh c\u1ee7a doanh nghi\u1ec7p Vi\u1ec7t Nam \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i \u0111\u1ed1i v\u1edbi Gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i do c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p;<\/o:p><\/SPAN><\/P>

– B\u1ea3n sao c\u00f3 x\u00e1c nh\u1eadn sao y b\u1ea3n ch\u00ednh c\u1ee7a doanh nghi\u1ec7p Vi\u1ec7t Nam \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i \u0111\u1ed1i v\u1edbi H\u1ee3p \u0111\u1ed3ng u\u1ef7 th\u00e1c xu\u1ea5t kh\u1ea9u (tr\u01b0\u1eddng h\u1ee3p u\u1ef7 th\u00e1c xu\u1ea5t kh\u1ea9u). <\/o:p><\/SPAN><\/P>

Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u nhi\u1ec1u l\u1ea7n, c\u00e1c v\u0103n b\u1ea3n n\u00eau t\u1ea1i g\u1ea1ch \u0111\u1ea7u d\u00f2ng th\u1ee9 4, 5 c\u1ee7a h\u1ed3 s\u01a1 n\u00eau tr\u00ean ch\u1ec9 n\u1ed9p l\u1ea7n \u0111\u1ea7u khi xu\u1ea5t kh\u1ea9u.<\/o:p><\/SPAN><\/P>

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Tr\u01b0\u1eddng h\u1ee3p, h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf xu\u1ea5t kh\u1ea9u, tr\u00ean c\u01a1 s\u1edf Danh m\u1ee5c h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u \u0111\u1ec3 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u1edf n\u01b0\u1edbc ngo\u00e0i do doanh nghi\u1ec7p t\u1ef1 k\u00ea khai, c\u01a1 quan H\u1ea3i quan theo d\u00f5i vi\u1ec7c xu\u1ea5t kh\u1ea9u h\u00e0ng ho\u00e1 \u0111\u1ec3 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i n\u01b0\u1edbc ngo\u00e0i c\u1ee7a doanh nghi\u1ec7p Vi\u1ec7t Nam \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i v\u00e0 ghi r\u00f5 t\u1ea1i T\u1edd khai h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u: ch\u1ee7ng lo\u1ea1i, s\u1ed1 l\u01b0\u1ee3ng, gi\u00e1 tr\u1ecb h\u00e0ng ho\u00e1 th\u1ef1c xu\u1ea5t kh\u1ea9u.<\/o:p><\/SPAN><\/P>

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1.2. H\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u d\u01b0\u1edbi h\u00ecnh th\u1ee9c t\u1ea1m xu\u1ea5t, t\u00e1i nh\u1eadp \u0111\u1ec3 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i n\u01b0\u1edbc ngo\u00e0i, khi xu\u1ea5t kh\u1ea9u th\u1ef1c hi\u1ec7n k\u00ea khai, n\u1ed9p thu\u1ebf xu\u1ea5t kh\u1ea9u theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u, n\u1ebfu t\u00e1i nh\u1eadp th\u00ec kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0 \u0111\u01b0\u1ee3c x\u00e9t ho\u00e0n l\u1ea1i s\u1ed1 <\/SPAN>thu\u1ebf xu\u1ea5t kh\u1ea9u \u0111\u00e3 n\u1ed9p (n\u1ebfu c\u00f3) t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 h\u00e0ng ho\u00e1 th\u1ef1c t\u1ebf \u0111\u00e3 t\u00e1i nh\u1eadp kh\u1ea9u <\/o:p><\/SPAN><\/SPAN><\/P>

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2. \u0110\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u<\/o:p><\/SPAN><\/P>

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2.1. M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, b\u1ed9 ph\u1eadn r\u1eddi xu\u1ea5t kh\u1ea9u ra n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 t\u1ea1o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i n\u01b0\u1edbc ngo\u00e0i, khi thanh l\u00fd ho\u1eb7c k\u1ebft th\u00fac d\u1ef1 \u00e1n n\u1ebfu \u0111\u01b0\u1ee3c nh\u1eadp kh\u1ea9u tr\u1edf l\u1ea1i v\u00e0o Vi\u1ec7t Nam th\u00ec \u0111\u01b0\u1ee3c x\u00e9t ho\u00e0n <\/SPAN>thu\u1ebf xu\u1ea5t kh\u1ea9u \u0111\u00e3 n\u1ed9p (n\u1ebfu c\u00f3) t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng ho\u00e1 th\u1ef1c t\u1ebf t\u00e1i nh\u1eadp v\u00e0 kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf nh\u1eadp kh\u1ea9u.<\/o:p><\/SPAN><\/SPAN><\/P>

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H\u1ed3 s\u01a1 n\u1ed9p cho c\u01a1 quan H\u1ea3i quan \u0111\u1ec3 \u0111\u01b0\u1ee3c x\u00e9t ho\u00e0n thu\u1ebf xu\u1ea5t kh\u1ea9u \u0111\u00e3 n\u1ed9p (n\u1ebfu c\u00f3) v\u00e0 kh\u00f4ng thu thu\u1ebf nh\u1eadp kh\u1ea9u bao g\u1ed3m:<\/o:p><\/SPAN><\/P>

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– C\u00f4ng v\u0103n \u0111\u1ec1 ngh\u1ecb c\u1ee7a doanh nghi\u1ec7p Vi\u1ec7t Nam \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i;<\/o:p><\/SPAN><\/P>

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– B\u1ea3ng k\u00ea danh m\u1ee5c h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf (n\u1ebfu c\u00f3);<\/o:p><\/SPAN><\/P>

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– Ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf xu\u1ea5t kh\u1ea9u (\u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 n\u1ed9p thu\u1ebf xu\u1ea5t kh\u1ea9u); <\/o:p><\/SPAN><\/P>

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– Danh m\u1ee5c h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u;<\/o:p><\/SPAN><\/P>

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– T\u1edd khai h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u (c\u00f3 x\u00e1c nh\u1eadn \u0111\u00e3 ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c h\u1ea3i quan v\u00e0 th\u1ef1c t\u1ebf h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u) khi xu\u1ea5t kh\u1ea9u h\u00e0ng ho\u00e1 \u0111\u1ec3 t\u1ea1o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i n\u01b0\u1edbc ngo\u00e0i – b\u1ea3n ch\u00ednh ho\u1eb7c b\u1ea3n sao c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a doanh nghi\u1ec7p Vi\u1ec7t Nam \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i;<\/o:p><\/SPAN><\/P>

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– T\u1edd khai h\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u tr\u1edf l\u1ea1i c\u00f3 ghi r\u00f5 s\u1ed1 h\u00e0ng ho\u00e1 n\u00e0y tr\u01b0\u1edbc \u0111\u00e2y \u0111\u00e3 \u0111\u01b0\u1ee3c xu\u1ea5t kh\u1ea9u theo b\u1ed9 h\u1ed3 s\u01a1 xu\u1ea5t kh\u1ea9u n\u00e0o v\u00e0 k\u1ebft qu\u1ea3 ki\u1ec3m ho\u00e1 c\u1ee5 th\u1ec3 c\u1ee7a c\u01a1 quan h\u1ea3i quan, x\u00e1c nh\u1eadn h\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u tr\u1edf l\u1ea1i Vi\u1ec7t Nam l\u00e0 h\u00e0ng ho\u00e1 \u0111\u00e3 xu\u1ea5t kh\u1ea9u tr\u01b0\u1edbc \u0111\u00e2y c\u1ee7a doanh nghi\u1ec7p. Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u tr\u01b0\u1edbc \u0111\u00e2y \u0111\u00e3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng h\u00ecnh th\u1ee9c mi\u1ec5n ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng ho\u00e1 th\u00ec c\u01a1 quan h\u1ea3i quan \u0111\u1ed1i chi\u1ebfu k\u1ebft qu\u1ea3 ki\u1ec3m ho\u00e1 h\u00e0ng ho\u00e1 th\u1ef1c nh\u1eadp kh\u1ea9u tr\u1edf l\u1ea1i v\u1edbi h\u1ed3 s\u01a1 h\u00e0ng xu\u1ea5t kh\u1ea9u \u0111\u1ec3 x\u00e1c nh\u1eadn h\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u tr\u1edf l\u1ea1i c\u00f3 \u0111\u00fang l\u00e0 h\u00e0ng \u0111\u00e3 xu\u1ea5t kh\u1ea9u;<\/o:p><\/SPAN><\/P>

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– V\u0103n b\u1ea3n x\u00e1c nh\u1eadn k\u1ebft th\u00fac d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i n\u01b0\u1edbc ngo\u00e0i c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u1ee7a n\u01b0\u1edbc nh\u1eadn \u0111\u1ea7u t\u01b0, ho\u1eb7c Quy\u1ebft \u0111\u1ecbnh thanh l\u00fd t\u00e0i s\u1ea3n c\u1ee7a H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb ho\u1eb7c c\u1ea5p t\u01b0\u01a1ng \u0111\u01b0\u01a1ng theo quy \u0111\u1ecbnh c\u1ee7a n\u01b0\u1edbc nh\u1eadn \u0111\u1ea7u t\u01b0 – b\u1ea3n sao v\u00e0 b\u1ea3n d\u1ecbch c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a doanh nghi\u1ec7p Vi\u1ec7t Nam \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n. <\/o:p><\/SPAN><\/P>

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– H\u1ee3p \u0111\u1ed3ng u\u1ef7 th\u00e1c nh\u1eadp kh\u1ea9u (tr\u01b0\u1eddng h\u1ee3p u\u1ef7 th\u00e1c nh\u1eadp kh\u1ea9u) – b\u1ea3n sao c\u00f3 x\u00e1c nh\u1eadn sao y b\u1ea3n ch\u00ednh c\u1ee7a doanh nghi\u1ec7p Vi\u1ec7t Nam \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i. <\/o:p><\/SPAN><\/P>

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Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u nhi\u1ec1u l\u1ea7n, c\u00e1c v\u0103n b\u1ea3n n\u00eau t\u1ea1i g\u1ea1ch \u0111\u1ea7u d\u00f2ng th\u1ee9 7, 8 c\u1ee7a h\u1ed3 s\u01a1 n\u00eau tr\u00ean ch\u1ec9 n\u1ed9p l\u1ea7n \u0111\u1ea7u nh\u1eadp kh\u1ea9u.<\/o:p><\/SPAN><\/P>

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C\u0103n c\u1ee9 h\u1ed3 s\u01a1 n\u00eau tr\u00ean v\u00e0 th\u1ef1c t\u1ebf h\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u, c\u01a1 quan H\u1ea3i quan ra quy\u1ebft \u0111\u1ecbnh kh\u00f4ng thu thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u1ed1i v\u1edbi t\u1eebng l\u00f4 h\u00e0ng nh\u1eadp kh\u1ea9u.<\/o:p><\/SPAN><\/P>

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<\/I>2.2. H\u00e0ng ho\u00e1 \u0111\u01b0\u1ee3c chia khi thanh l\u00fd ho\u1eb7c k\u1ebft th\u00fac d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i n\u01b0\u1edbc ngo\u00e0i do \u0111\u1ea7u t\u01b0 b\u1eb1ng ti\u1ec1n; h\u00e0ng h\u00f3a l\u00e0 ph\u1ea7n \u0111\u01b0\u1ee3c chia doanh thu ho\u1eb7c l\u1ee3i nhu\u1eadn c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i n\u01b0\u1edbc ngo\u00e0i nh\u1eadp kh\u1ea9u v\u00e0o Vi\u1ec7t Nam l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng thu\u1ebf nh\u1eadp kh\u1ea9u theo qui \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u.<\/o:p><\/SPAN><\/P>

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            <\/STRONG><\/SPAN><\/SPAN>2.3. M\u1eabu v\u1eadt, t\u00e0i li\u1ec7u k\u1ef9 thu\u1eadt (b\u0103ng t\u1eeb, b\u0103ng gi\u1ea5y v\u00e0 c\u00e1c t\u00e0i li\u1ec7u kh\u00e1c) nh\u1eadp kh\u1ea9u nh\u1eb1m m\u1ee5c \u0111\u00edch nghi\u00ean c\u1ee9u, ph\u00e2n t\u00edch \u0111\u1ec3 vi\u1ec7c th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n d\u1ea7u kh\u00ed \u0111\u1ea7u t\u01b0 t\u1ea1i n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u.<\/o:p><\/SPAN><\/P>

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            <\/STRONG><\/SPAN><\/SPAN>H\u1ed3 s\u01a1 n\u1ed9p cho c\u01a1 quan H\u1ea3i quan \u0111\u1ec3 mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 th\u1ee7 t\u1ee5c h\u1ea3i quan; ki\u1ec3m tra, gi\u00e1m s\u00e1t h\u1ea3i quan; thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u. <\/o:p><\/SPAN><\/P>

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2.4. Thi\u1ebft b\u1ecb, v\u1eadt t\u01b0 chuy\u00ean d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng d\u1ea7u kh\u00ed m\u00e0 trong n\u01b0\u1edbc ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c khi t\u1ea1m nh\u1eadp kh\u1ea9u \u0111\u1ec3 gia c\u00f4ng, ch\u1ebf bi\u1ebfn th\u00e0nh s\u1ea3n ph\u1ea9m sau \u0111\u00f3 t\u00e1i xu\u1ea5t kh\u1ea9u \u0111\u1ec3 th\u1ef1c hi\u1ec7n theo h\u1ee3p \u0111\u1ed3ng k\u00fd v\u1edbi \u0111\u1ea1i di\u1ec7n c\u00f3 th\u1ea9m quy\u1ec1n c\u1ee7a d\u1ef1 \u00e1n d\u1ea7u kh\u00ed \u0111\u1ea7u t\u01b0 t\u1ea1i n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u, khi xu\u1ea5t kh\u1ea9u s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf xu\u1ea5t kh\u1ea9u.<\/o:p><\/SPAN><\/P>

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N\u1ed9i dung th\u1ef1c hi\u1ec7n c\u1ee5 th\u1ec3 theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 th\u1ee7 t\u1ee5c h\u1ea3i quan; ki\u1ec3m tra, gi\u00e1m s\u00e1t h\u1ea3i quan; thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u.<\/o:p><\/SPAN><\/P>

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Vi\u1ec7c x\u00e1c \u0111\u1ecbnh thi\u1ebft b\u1ecb, v\u1eadt t\u01b0 chuy\u00ean d\u00f9ng thu\u1ed9c lo\u1ea1i trong n\u01b0\u1edbc ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u00e0o Danh m\u1ee5c v\u1eadt t\u01b0, thi\u1ebft b\u1ecb ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng d\u1ea7u kh\u00ed trong n\u01b0\u1edbc \u0111\u00e3 s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c do B\u1ed9 K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0 ban h\u00e0nh. <\/o:p><\/SPAN><\/P>

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\u0110i\u1ec1u 3. Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/o:p><\/SPAN><\/B><\/P>

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1. H\u00e0ng ho\u00e1 l\u00e0 m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, b\u1ed9 ph\u1eadn r\u1eddi v\u00e0 v\u1eadt t\u01b0, nguy\u00ean li\u1ec7u, nhi\u00ean li\u1ec7u (tr\u1eeb t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n khai th\u00e1c ch\u01b0a qua ch\u1ebf bi\u1ebfn th\u00e0nh s\u1ea3n ph\u1ea9m kh\u00e1c) xu\u1ea5t kh\u1ea9u ra n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 t\u1ea1o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u1edbi thu\u1ebf su\u1ea5t 0%, \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o nh\u01b0 h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh.<\/o:p><\/SPAN><\/P>

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H\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y \u0111\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf, ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u1ec1 th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1 nh\u01b0 quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh. Ri\u00eang \u0111i\u1ec1u ki\u1ec7n h\u1ee3p \u0111\u1ed3ng b\u00e1n h\u00e0ng ho\u00e1 k\u00fd v\u1edbi n\u01b0\u1edbc ngo\u00e0i v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n ti\u1ec1n h\u00e0ng ho\u00e1 \u0111\u01b0\u1ee3c thay b\u1eb1ng<\/SPAN> <\/STRONG><\/SPAN>Danh m\u1ee5c h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u \u0111\u1ec3 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i n\u01b0\u1edbc ngo\u00e0i do doanh nghi\u1ec7p t\u1ef1 k\u00ea khai (ghi c\u1ee5 th\u1ec3: ch\u1ee7ng lo\u1ea1i, s\u1ed1 l\u01b0\u1ee3ng v\u00e0 tr\u1ecb gi\u00e1 h\u00e0ng ho\u00e1).<\/o:p><\/SPAN><\/P>

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2<\/SPAN>. <\/SPAN>H\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u d\u01b0\u1edbi h\u00ecnh th\u1ee9c t\u1ea1m xu\u1ea5t, t\u00e1i nh\u1eadp \u0111\u1ec3 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i n\u01b0\u1edbc ngo\u00e0i<\/SPAN>; <\/SPAN>nguy\u00ean li\u1ec7u nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t, gia c\u00f4ng h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u theo h\u1ee3p \u0111\u1ed3ng s\u1ea3n xu\u1ea5t, gia c\u00f4ng xu\u1ea5t kh\u1ea9u k\u00fd k\u1ebft v\u1edbi doanh nghi\u1ec7p \u1edf n\u01b0\u1edbc ngo\u00e0i <\/SPAN>\u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng theo h\u00ecnh th\u1ee9c t\u1ea1m xu\u1ea5t<\/SPAN> –<\/SPAN> t\u00e1i nh\u1eadp<\/SPAN>, t\u1ea1m nh\u1eadp – t\u00e1i xu\u1ea5t<\/SPAN> thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf <\/SPAN>gi\u00e1 tr\u1ecb gia t\u0103ng <\/SPAN>khi nh\u1eadp kh\u1ea9u.<\/SPAN><\/o:p><\/SPAN><\/P>

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H\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh v\u00e0 x\u1eed l\u00fd kh\u00f4ng thu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00e0y th\u1ef1c hi\u1ec7n theo <\/I>h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 th\u1ee7 t\u1ee5c h\u1ea3i quan; ki\u1ec3m tra, gi\u00e1m s\u00e1t h\u1ea3i quan; thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u.<\/SPAN><\/SPAN><\/o:p><\/SPAN><\/P>

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3. H\u00e0ng ho\u00e1 l\u00e0 m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, b\u1ed9 ph\u1eadn r\u1eddi xu\u1ea5t kh\u1ea9u ra n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 t\u1ea1o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i, khi thanh l\u00fd ho\u1eb7c k\u1ebft th\u00fac d\u1ef1 \u00e1n n\u1ebfu \u0111\u01b0\u1ee3c ph\u00e9p nh\u1eadp kh\u1ea9u tr\u1edf l\u1ea1i Vi\u1ec7t Nam; h\u00e0ng ho\u00e1 \u0111\u01b0\u1ee3c chia khi thanh l\u00fd ho\u1eb7c k\u1ebft th\u00fac d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i n\u01b0\u1edbc ngo\u00e0i do \u0111\u1ea7u t\u01b0 b\u1eb1ng ti\u1ec1n; h\u00e0ng h\u00f3a l\u00e0 ph\u1ea7n \u0111\u01b0\u1ee3c chia doanh thu ho\u1eb7c l\u1ee3i nhu\u1eadn c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i n\u01b0\u1edbc ngo\u00e0i, nh\u1eadp kh\u1ea9u v\u00e0o Vi\u1ec7t Nam, l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo qui \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng hi\u1ec7n h\u00e0nh nh\u01b0 \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u th\u00f4ng th\u01b0\u1eddng kh\u00e1c.<\/o:p><\/SPAN><\/P>

 <\/o:p><\/SPAN><\/P>

\u0110i\u1ec1u 4. Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/o:p><\/SPAN><\/B><\/P>

 <\/o:p><\/SPAN><\/B><\/P>

1. Doanh nghi\u1ec7p Vi\u1ec7t Nam \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i c\u00f3 thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh t\u1ea1i n\u01b0\u1edbc ngo\u00e0i, th\u1ef1c hi\u1ec7n k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n gi\u1eefa <\/SPAN>Vi\u1ec7t Nam<\/SPAN> v\u00e0 n\u01b0\u1edbc doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 (n\u1ebfu c\u00f3)<\/SPAN>, <\/SPAN>Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a Vi\u1ec7t Nam v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111ang \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i mi\u1ec5n, gi\u1ea3m thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a n\u01b0\u1edbc nh\u1eadn \u0111\u1ea7u t\u01b0. <\/o:p><\/SPAN><\/P>

 <\/o:p><\/SPAN><\/P>

M\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ec3 t\u00ednh v\u00e0 k\u00ea khai thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thu nh\u1eadp t\u1eeb n\u01b0\u1edbc ngo\u00e0i l\u00e0 25%, kh\u00f4ng \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i (n\u1ebfu c\u00f3) m\u00e0 doanh nghi\u1ec7p Vi\u1ec7t <\/SPAN>N<\/SPAN>am \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i \u0111ang \u0111\u01b0\u1ee3c h\u01b0\u1edfng theo Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh.<\/SPAN><\/P>

 <\/o:p><\/P>

2. <\/SPAN>Tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n thu nh\u1eadp t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i n\u01b0\u1edbc ngo\u00e0i \u0111\u00e3 ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (ho\u1eb7c m\u1ed9t lo\u1ea1i thu\u1ebf c\u00f3 b\u1ea3n ch\u1ea5t t\u01b0\u01a1ng t\u1ef1 nh\u01b0 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p) \u1edf n\u01b0\u1edbc ngo\u00e0i, khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p t\u1ea1i Vi\u1ec7t Nam, doanh nghi\u1ec7p Vi\u1ec7t Nam \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c tr\u1eeb s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p \u1edf n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u1ed1i t\u00e1c n\u01b0\u1edbc ti\u1ebfp nh\u1eadn \u0111\u1ea7u t\u01b0 tr\u1ea3 thay (k\u1ec3 c\u1ea3 thu\u1ebf \u0111\u1ed1i v\u1edbi ti\u1ec1n l\u00e3i c\u1ed5 ph\u1ea7n), nh\u01b0ng s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 s\u1ed1 thu\u1ebf thu nh\u1eadp t\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a Vi\u1ec7t Nam. S\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p Vi\u1ec7t Nam \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m \u0111\u1ed1i v\u1edbi ph\u1ea7n l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c h\u01b0\u1edfng t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i theo lu\u1eadt ph\u00e1p c\u1ee7a n\u01b0\u1edbc doanh nghi\u1ec7p \u0111\u1ea7u t\u01b0 c\u0169ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p t\u1ea1i Vi\u1ec7t Nam (kh\u00f4ng ph\u1ea3i t\u00ednh n\u1ed9p thu\u1ebf). <\/SPAN><\/o:p><\/SPAN><\/P>

V\u00ed d\u1ee5 1: Trong n\u0103m t\u00e0i ch\u00ednh 2009 Doanh nghi\u1ec7p Vi\u1ec7t Nam A c\u00f3 m\u1ed9t kho\u1ea3n thu nh\u1eadp ph\u00e1t sinh t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i n\u01b0\u1edbc ngo\u00e0i l\u00e0 1.000 tri\u1ec7u \u0111\u1ed3ng. S\u1ed1 thu\u1ebf thu nh\u1eadp ph\u1ea3i n\u1ed9p t\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a n\u01b0\u1edbc doanh nghi\u1ec7p \u0111\u1ea7u t\u01b0 trong tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf l\u00e0 200 tri\u1ec7u \u0111\u1ed3ng. Do doanh nghi\u1ec7p \u0111ang thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c gi\u1ea3m 50% s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a n\u01b0\u1edbc nh\u1eadn \u0111\u1ea7u t\u01b0 n\u00ean s\u1ed1 thu\u1ebf th\u1ef1c t\u1ebf doanh nghi\u1ec7p n\u1ed9p t\u1ea1i n\u01b0\u1edbc \u0111\u1ea7u t\u01b0 l\u00e0 100 tri\u1ec7u \u0111\u1ed3ng.<\/o:p><\/SPAN><\/P>

S\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p doanh nghi\u1ec7p Vi\u1ec7t Nam A ph\u1ea3i n\u1ed9p t\u00ednh theo Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u1edf Vi\u1ec7t Nam nh\u01b0 sau:<\/SPAN><\/P>

1.000 tri\u1ec7u \u0111\u1ed3ng x 25% = 250 tri\u1ec7u \u0111\u1ed3ng<\/SPAN><\/P>

S\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u00f2n ph\u1ea3i n\u1ed9p (sau khi \u0111\u00e3 tr\u1eeb s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p t\u1ea1i n\u01b0\u1edbc doanh nghi\u1ec7p \u0111\u1ea7u t\u01b0) l\u00e0: <\/SPAN><\/P>

250 tri\u1ec7u \u0111\u1ed3ng – 200tri\u1ec7u \u0111\u1ed3ng = 50 tri\u1ec7u \u0111\u1ed3ng<\/SPAN><\/P>

V\u00ed d\u1ee5 2: Trong n\u0103m t\u00e0i ch\u00ednh 2009 Doanh nghi\u1ec7p Vi\u1ec7t Nam A c\u00f3 kho\u1ea3n thu nh\u1eadp 660 tri\u1ec7u \u0111\u1ed3ng t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i n\u01b0\u1edbc ngo\u00e0i. Kho\u1ea3n thu nh\u1eadp n\u00e0y l\u00e0 thu nh\u1eadp c\u00f2n l\u1ea1i sau khi \u0111\u00e3 n\u1ed9p thu\u1ebf thu nh\u1eadp t\u1ea1i n\u01b0\u1edbc doanh nghi\u1ec7p \u0111\u1ea7u t\u01b0. S\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p v\u00e0 \u0111\u00e3 n\u1ed9p theo quy \u0111\u1ecbnh c\u1ee7a n\u01b0\u1edbc doanh nghi\u1ec7p \u0111\u1ea7u t\u01b0 l\u00e0 340 tri\u1ec7u \u0111\u1ed3ng.<\/SPAN><\/P>

Ph\u1ea7n thu nh\u1eadp t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i n\u01b0\u1edbc ngo\u00e0i c\u1ee7a doanh nghi\u1ec7p ph\u1ea3i k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf thu nh\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a Vi\u1ec7t Nam nh\u01b0 sau:<\/SPAN><\/P>

[(660 tri\u1ec7u \u0111\u1ed3ng +340 tri\u1ec7u \u0111\u1ed3ng) x 25%] = 250 tri\u1ec7u \u0111\u1ed3ng<\/SPAN><\/P>

Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y do s\u1ed1 thu\u1ebf ph\u1ea3i k\u00ea khai v\u00e0 n\u1ed9p theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a Vi\u1ec7t Nam (250 tri\u1ec7u \u0111\u1ed3ng) th\u1ea5p h\u01a1n s\u1ed1 thu\u1ebf Doanh nghi\u1ec7p Vi\u1ec7t Nam A \u0111\u00e3 n\u1ed9p theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u01b0\u1edbc \u0111\u1ea7u t\u01b0 (340 tri\u1ec7u \u0111\u1ed3ng) n\u00ean Doanh nghi\u1ec7p Vi\u1ec7t Nam A kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi thu nh\u1eadp c\u00f3 \u0111\u01b0\u1ee3c do th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i khi k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam. Tuy nhi\u00ean, Doanh nghi\u1ec7p Vi\u1ec7t Nam A kh\u00f4ng \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u00e0o s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p t\u1ea1i Vi\u1ec7t Nam \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p t\u1ea1i n\u01b0\u1edbc doanh nghi\u1ec7p \u0111\u1ea7u t\u01b0 v\u01b0\u1ee3t qu\u00e1 s\u1ed1 thu\u1ebf t\u00ednh theo Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a Vi\u1ec7t Nam l\u00e0 90 tri\u1ec7u \u0111\u1ed3ng (340 – 250 = 90).<\/o:p><\/SPAN><\/P>

3. H\u1ed3 s\u01a1 \u0111\u00ednh k\u00e8m khi k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf c\u1ee7a doanh nghi\u1ec7p Vi\u1ec7t Nam \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i \u0111\u1ed1i v\u1edbi kho\u1ea3n thu nh\u1eadp t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i n\u01b0\u1edbc ngo\u00e0i bao g\u1ed3m:<\/o:p><\/SPAN><\/P>

 <\/o:p><\/SPAN><\/P>

– V\u0103n b\u1ea3n c\u1ee7a doanh nghi\u1ec7p v\u1ec1 vi\u1ec7c ph\u00e2n chia l\u1ee3i nhu\u1eadn c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c x\u00e1c nh\u1eadn c\u1ee7a ch\u1ee7 doanh nghi\u1ec7p v\u1ec1 m\u1ee9c ph\u00e2n chia l\u1ee3i nhu\u1eadn c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i.<\/SPAN><\/P>

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– B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p \u0111\u00e3 \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp x\u00e1c nh\u1eadn. <\/SPAN><\/P>

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– T\u1edd khai thu\u1ebf thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p thu\u1ed9c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i n\u01b0\u1edbc ngo\u00e0i (b\u1ea3n sao c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a \u0111\u1ea1i di\u1ec7n c\u00f3 th\u1ea9m quy\u1ec1n c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i n\u01b0\u1edbc ngo\u00e0i);<\/SPAN><\/P>

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– Bi\u00ean b\u1ea3n quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p (n\u1ebfu c\u00f3); <\/SPAN><\/P>

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– X\u00e1c nh\u1eadn s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p, s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c tr\u1ea3 thay, s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m c\u1ee7a c\u01a1 quan thu\u1ebf t\u1ea1i n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c ch\u1ee9ng t\u1eeb ch\u1ee9ng minh s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p, s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c tr\u1ea3 thay, s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m \u1edf n\u01b0\u1edbc ngo\u00e0i.<\/SPAN><\/P>

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Tr\u01b0\u1eddng h\u1ee3p d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i n\u01b0\u1edbc ngo\u00e0i ch\u01b0a ph\u00e1t sinh thu nh\u1eadp ch\u1ecbu thu\u1ebf (ho\u1eb7c \u0111ang ph\u00e1t sinh l\u1ed7), khi k\u00ea khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p h\u00e0ng n\u0103m, doanh nghi\u1ec7p Vi\u1ec7t Nam \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i ch\u1ec9 ph\u1ea3i n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp ho\u1eb7c c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u1ee7a n\u01b0\u1edbc doanh nghi\u1ec7p \u0111\u1ea7u t\u01b0 v\u00e0 T\u1edd khai thu\u1ebf thu nh\u1eadp c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i n\u01b0\u1edbc ngo\u00e0i (b\u1ea3n sao c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a \u0111\u1ea1i di\u1ec7n c\u00f3 th\u1ea9m quy\u1ec1n c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i n\u01b0\u1edbc ngo\u00e0i). S\u1ed1 l\u1ed7 ph\u00e1t sinh t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0ikh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o s\u1ed1 thu nh\u1eadp ph\u00e1t sinh c\u1ee7a doanh nghi\u1ec7p trong n\u01b0\u1edbc khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. <\/SPAN><\/P>

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4. Kho\u1ea3n thu nh\u1eadp t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c k\u00ea khai v\u00e0o quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a n\u0103m ti\u1ebfp sau n\u0103m t\u00e0i ch\u00ednh ph\u00e1t sinh kho\u1ea3n thu nh\u1eadp t\u1ea1i n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c k\u00ea khai v\u00e0o quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a n\u0103m t\u00e0i ch\u00ednh c\u00f9ng v\u1edbi n\u0103m ph\u00e1t sinh kho\u1ea3n thu nh\u1eadp t\u1ea1i n\u01b0\u1edbc ngo\u00e0i n\u1ebfu doanh nghi\u1ec7p c\u00f3 \u0111\u1ee7 c\u01a1 s\u1edf v\u00e0 ch\u1ee9ng t\u1eeb x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c s\u1ed1 thu nh\u1eadp v\u00e0 s\u1ed1 thu\u1ebf thu nh\u1eadp \u0111\u00e3 n\u1ed9p c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i n\u01b0\u1edbc ngo\u00e0i. <\/SPAN><\/P>

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V\u00ed d\u1ee5<\/SPAN> 3: Doanh nghi\u1ec7p Vi\u1ec7t Nam A c\u00f3 thu nh\u1eadp t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i n\u01b0\u1edbc ngo\u00e0i trong n\u0103m t\u00e0i ch\u00ednh 2009. Doanh nghi\u1ec7p Vi\u1ec7t Nam A ph\u1ea3i k\u00ea khai kho\u1ea3n thu nh\u1eadp n\u00f3i tr\u00ean v\u00e0o T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u1ee7a n\u0103m t\u00e0i ch\u00ednh 2009 ho\u1eb7c n\u0103m 2010 theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a Vi\u1ec7t Nam.<\/SPAN><\/P>

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5. C\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n \u1ea5n \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh t\u1ea1i n\u01b0\u1edbc ngo\u00e0i c\u1ee7a doanh nghi\u1ec7p Vi\u1ec7t Nam \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 k\u00ea khai, n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.<\/o:p><\/SPAN><\/P>

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\u0110<\/SPAN><\/B>i\u1ec1u 5<\/SPAN><\/B>. Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/SPAN><\/B><\/o:p><\/SPAN><\/B><\/P>

 <\/o:p><\/SPAN><\/B><\/P>

Nh\u00e0 \u0111\u1ea7u t\u01b0 Vi\u1ec7t Nam l\u00e0 h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c l\u00e0m vi\u1ec7c cho c\u00e1c d\u1ef1 \u00e1n <\/SPAN>\u0111\u1ea7u t\u01b0 t\u1ea1i n\u01b0\u1edbc ngo\u00e0i <\/SPAN>n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo quy \u0111\u1ecbnh c\u1ee7a Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n gi\u1eefa Vi\u1ec7t Nam v\u00e0 n\u01b0\u1edbc nh\u00e0 \u0111\u1ea7u t\u01b0 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n (n\u1ebfu c\u00f3), Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ee7a Vi\u1ec7t Nam v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh. <\/o:p><\/SPAN><\/P>

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\u0110i\u1ec1u 6.<\/SPAN><\/B><\/I>C\u00e1c lo\u1ea1i thu\u1ebf, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed kh\u00e1c<\/o:p><\/SPAN><\/B><\/P>

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Ngo\u00e0i vi\u1ec7c th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i n\u01b0\u1edbc ngo\u00e0i nh\u01b0 h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y, doanh nghi\u1ec7p Vi\u1ec7t Nam \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed hi\u1ec7n h\u00e0nh \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh t\u1ea1i Vi\u1ec7t Nam th\u00f4ng qua vi\u1ec7c cung c\u1ea5p h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 v\u00e0 c\u00e1c giao d\u1ecbch kinh t\u1ebf kh\u00e1c v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i n\u01b0\u1edbc ngo\u00e0i.<\/o:p><\/SPAN><\/P>

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\u0110i\u1ec1u 7. T\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n v\u00e0 hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/o:p><\/SPAN><\/B><\/P>

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1. <\/B><\/SPAN>Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh sau 45 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u00fd.<\/o:p><\/SPAN><\/P>

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Th\u00f4ng t\u01b0 n\u00e0y thay th\u1ebf Th\u00f4ng t\u01b0 s\u1ed1 97\/2002\/TT-BTC ng\u00e0y 24 th\u00e1ng 10 n\u0103m 2002 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h<\/SPAN>\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p Vi\u1ec7t Nam \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i.<\/o:p><\/SPAN><\/P>

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2. Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n n\u1ebfu c\u00f3 v\u01b0\u1edbng m\u1eafc, \u0111\u1ec1 ngh\u1ecb c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u1ea3n \u00e1nh v\u1ec1 B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn gi\u1ea3i quy\u1ebft k\u1ecbp th\u1eddi.\/.<\/o:p><\/SPAN><\/P>

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N\u01a1i nh\u1eadn:<\/o:p><\/SPAN><\/I><\/B><\/P><\/TD>

KT. B\u1ed8 TR\u01af\u1edeNG<\/o:p><\/SPAN><\/B><\/P><\/TD><\/TR>

– V\u0103n ph\u00f2ng Trung \u01b0\u01a1ng v\u00e0 c\u00e1c Ban c\u1ee7a \u0110\u1ea3ng;<\/o:p><\/SPAN><\/P>

– V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i;<\/o:p><\/SPAN><\/P>

– V\u0103n ph\u00f2ng Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc;<\/o:p><\/SPAN><\/P>

– Vi\u1ec7n Ki\u1ec3m s\u00e1t nh\u00e2n d\u00e2n t\u1ed1i cao;<\/o:p><\/SPAN><\/P>

– To\u00e0 \u00e1n nh\u00e2n d\u00e2n t\u1ed1i cao;<\/o:p><\/SPAN><\/P>

– Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc;<\/o:p><\/SPAN><\/P>

– V\u0103n ph\u00f2ng ban ch\u1ec9 \u0111\u1ea1o TW v\u1ec1 ph\u00f2ng, ch\u1ed1ng tham nh\u0169ng;<\/o:p><\/SPAN><\/P>

– C\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9, c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7,<\/o:p><\/SPAN><\/P>

– C\u01a1 quan Trung \u01b0\u01a1ng c\u1ee7a c\u00e1c \u0111o\u00e0n th\u1ec3;<\/o:p><\/SPAN><\/P>

– H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n, U\u1ef7 ban nh\u00e2n d\u00e2n;<\/o:p><\/SPAN><\/P>

S\u1edf T\u00e0i ch\u00ednh, C\u1ee5c Thu\u1ebf, C\u1ee5c H\u1ea3i quan, Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng;<\/o:p><\/SPAN><\/P>

– C\u00f4ng b\u00e1o;<\/o:p><\/SPAN><\/P>

– C\u1ee5c Ki\u1ec3m tra v\u0103n b\u1ea3n (B\u1ed9 T\u01b0 ph\u00e1p);<\/o:p><\/SPAN><\/P>

– Website Ch\u00ednh ph\u1ee7;<\/o:p><\/SPAN><\/P>

– Website B\u1ed9 T\u00e0i ch\u00ednh;<\/o:p><\/SPAN><\/P>

– C\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c B\u1ed9 T\u00e0i ch\u00ednh;<\/o:p><\/SPAN><\/P>

– L\u01b0u: VT, CST (TN).<\/o:p><\/I><\/P><\/TD>

TH\u1ee8 TR\u01af\u1edeNG<\/o:p><\/SPAN><\/B><\/P><\/TD><\/TR>

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(\u0110\u00e3 k\u00fd)<\/o:p><\/SPAN><\/P>

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\u0110\u1ed7 Ho\u00e0ng Anh Tu\u1ea5n<\/o:p><\/SPAN><\/B><\/P><\/TD><\/TR><\/TBODY><\/TABLE><\/P>

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B\u1ed8 T\u00c0I CH\u00cdNH C\u1ed8NG HO\u00c0 X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM———- \u0110\u1ed9c l\u1eadp \u2013 T\u1ef1 do \u2013 H\u1ea1nh ph\u00facS\u1ed1: 11\/2010\/TT-BTC ————————————  H\u00e0 N\u1ed9i, ng\u00e0y 19 th\u00e1ng 01 n\u0103m 2010   TH\u00d4NG T\u01afH\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ed1i v\u1edbi nh\u00e0 \u0111\u1ea7u t\u01b0Vi\u1ec7t Nam \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i————————–  C\u0103n c\u1ee9 c\u00e1c Lu\u1eadt, Ph\u00e1p l\u1ec7nh v\u1ec1 thu\u1ebf hi\u1ec7n h\u00e0nh c\u1ee7a n\u01b0\u1edbc C\u1ed9ng […]<\/p>\n","protected":false},"author":2,"featured_media":11782,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[71],"tags":[],"_links":{"self":[{"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=\/wp\/v2\/posts\/17722"}],"collection":[{"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=17722"}],"version-history":[{"count":0,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=\/wp\/v2\/posts\/17722\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=\/wp\/v2\/media\/11782"}],"wp:attachment":[{"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=17722"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=17722"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=17722"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}